單項(xiàng)選擇題增值稅率為17%的納稅人和營(yíng)業(yè)稅率為3%的納稅人的無(wú)差別平衡點(diǎn)增值率為()。(計(jì)算無(wú)差別平衡點(diǎn)增值率)

A.19.57%
B.19.76%
C.19.89%
D.20.64%